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HMRC internal manual

Employment Income Manual

HM Revenue & Customs
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Social security benefits: war widow's pension

Part 9 Chapter 17 ITEPA 2003A war widow’s pension is not taxable (see

### Relationship between war widow’s pension and other social security benefitsSometimes a pension or allowance is not paid or only a reduced amount is paid because the claimant gets a different benefit, for example, widowed mother’s allowance (see

EIM76177) or widow’s pension (see EIM76178).

Where this happens the amount of that other benefit that equals the amount of pension above that would otherwise have been paid, is exempt from income tax (Section 640 ITEPA 2003).